



entries, and columns 14, 15 and 16 for ligures. The columns 10, 11, 14, 15 and 16 are further identified by the lett-ers m, n, o, p and Q, respectively, printed at the bottoms or" said columns. rllhe supplemental sheets 6, as indicated by the ruling and headings thereon, are for daily cash paid out and checks drawn. Y

The purpose of terminating the supplemental sheets short of the bottoms of the main sheets 5 is to leave a space on the lront of each main sheet 5 which is ruled to form short figure columns 17 to 21, inclusive, and which columns are align-ed With and form extensions or continuations of the columns 10, 11, 14, 15, and 16, respectively. rEhe columns 17 to 21, inclusive, are further identified as continuations of the columns by corresponding` letters m, n, 0, p, and Q printed at th-e tops thereof. Between the columns 18 and 19 is a Wide space 22 aligned vvith the space 13 tor instructions or memorandums.

llllhen one ol the supplemental sheets 6 lull or the months business complete, the columns 10, 11, 14, 15, and 16, are looted and the total ,ot' each column is carried to the respective extension columns 17, 1S, 1l), 20, and 21, and at the end ot' the mouth, the extension or short columns 17 to 2l, inclusive, are looted and the total of each column placed at the loot there-oli'.

By carrying the vtotal ol each column 10, 11, 14, 15, and 16 to the respective extension columns 17 to 21, inclusive, the customary practice .of carrying' the total ot each column to the respective column on the n :It page and addinv the same in with the amounts entered thereon is eliminated, thus saving a large amount orn time and Work; and avoids making' mistakes such as carrying forward the Wrong amount, transposing ligures, or entering' the amount carried lor- Ward in the Wrong column.

Each main sheet 5, at its front and to the right .ot the supplemental sheets 6, is ruled at 24 to form spaces and columns in which, as shown, are distributed the items of monthly expenses. Below this ruling, said main sheet is ruled at 25 and 26 to lorm spaces and columns, in the former ot Which, as shown, are ,entered items other `than business expenses, and the latter of which spaces and columns are lor recapitulation ot' balance of cash paid out.

llfhat l claim is 1. A bool; oll the kind described having` a main sheet, and a secondary sheet overlyingthe main sheet and terminating short of the bottom and one side thereof, said secondary sheet having a vertical 'memorandum column appropriately designated and a vertical ligure column appropriately desionated, said main sheet having a vertical ligure column appropriately designated that is aligned With the vertical ligure column on the secondary sheet, said main sheet having` at one side ot the secondary sheet upper and loiver distributing` columns appropriately designated for items entered on the secondary sheet.

2. A book ot the kind described having a main sheet, and a secondary sheet terminating short of the bottom and one side thereol` and having vertical figure .columns appropriately designated and a vertical memorandum column appropriately designated, said main sheet having vertical ligure columns that are aligned with the vertical lig'- ure columns appropriately designated on the secondary sheet and lorm continuations thereof, said main sheet having;l at one side ol' the secondary sheet distributing columns appropriately designatedV for the items entered on the secondary sheet,

3. A bool; oit the kind described having a main sheet, and a secondary sheet .overlying the main sheet, terminating short of the bottom and one side thereof and having vertical ligure columns and a vertical memorandum column, said vertical ligure columns ot the secondary sheet having identifying characters, said main sheet having vertical figure columns that are aligned with the ligure columns on the secondary sheet and form continuations thereof, said main sheet having at one side of the secondary sheet distributing columns for Vthe items entered on the secondary sheet and also having a column, the lines of Which have the same identifying characters as the vertical ligure columns on the secondary sheet. Y Y

In testimony whereof l allix my signature.

FRANK H. STERLING.

lSi) 

